Legal Question in Business Law in

Re: Partnership breakup

Even if you did not have a written "legal" agreement, your use of the term "partner" suggests that both of you considered yourselves to be in a partnership. Another indicator would be the tax returns that were filed for the business (ask your CPA what kind of return was filed).

The consequences of the death of a partner include the dissolution, as a matter of law, of the partnership. Thus, your deceased partner's wife does not become your partner, but would (if she is his sole heir) have a right to his share of the business in liquidation. You should not rely upon this kind of general advice as representing the answer to your particular situation because those particular facts and circumstances may cause a different result.

Best wishes.